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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Interpretation

  • Section 399A Responsible person
  • Section 400 Interpretation
  1. Interpretation
  2. Interpretation

Section 400 | Interpretation

From legislation.gov.uk

In this Chapter—F1

“employer-financed retirement benefits scheme” has the meaning given by section 393A;

“relevant benefits” has the meaning given by section 393B; and

“responsible person” has the meaning given by section 399A.

Notes

  1. F1

    Ss. 399A, 400 substituted for s. 400 (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(11), 284(1) (with Sch. 36)

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